14 C.F.R. § 1260.145 Cost and price analysis.
Title 14 - Aeronautics and Space
Some form of cost or price analysis shall be made and documented in the procurement files in connection with every procurement action. Price analysis may be accomplished in various ways, including the comparison of price quotations submitted, market prices and similar indicia, together with discounts. Cost analysis is the review and evaluation of each element of cost to determine reasonableness, allocability and allowability.
Title 14: Aeronautics and Space
PART 1260—GRANTS AND COOPERATIVE AGREEMENTS
Subpart B—Uniform Administrative Requirements for Grants and Cooperative Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
Procurement Standards
§ 1260.145 Cost and price analysis.
